PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2011-2015

PURBA, INDA YUNITA (2017) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2011-2015. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The concept of Corporate Social Responsibility (CSR) appears in company cirles and every company has to do a participation in every circle problems and company social. It not only makes the company focuses on financial data of the company (single bottom line), but also the company needs to pay attention the triple bottom line or it also called as 3P that consists of financial aspect (profit), social (people), and surroundings (planet). Corporate Social Responsibility gives many benefits to the company that applies the concept such as making the image of the company that will be evaluated by society, and also pushes the investors to do the investment because the company has already done the social responsibilities of company. This research has a purpose to examine the influence of company measurement, profitabilities, leverage, and measurement of company towards the act of expressing of Corporate Social Responsibility to all companies that are registered in Bursa Efek Indonesia (BEI). The population in this research is the companies that have been registered in Bursa Efek Indonesia from 2011 to 2015. From 44 companies that have been registered, there are only 17 companies that already fulfill the criteria of research’s samples that have been decided. The technics of analyzing the data will be using experiment of classic assumption and also using a test of hypotheses that also has a doubled regression analysis with an assist of SPSS 21 for windows. The result of this research will show that the company measurement will influence the act of expressing of Corporate Social Responsibility (CSR). Meanwhile, the profitability an leverage will not influence the Corporate Social Responsibility Disclousure (CSR). Key Word : Corporate Sociality Responsibiliy, Profitability, Leverage, Firm Size

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 19 Oct 2017 09:48
Last Modified: 19 Oct 2017 09:48
URI: http://eprints.perbanas.ac.id/id/eprint/2749

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